Import VAT Payment Deadline Aligned with Customs Rules

Lithuania — Import VAT Payment Deadline Aligned with Customs Rules

Summary

Lithuania aligns import VAT payment deadlines with customs duty timelines when special procedures apply
Removes the separate VAT deadline (end of the second following month)
Effective 1 July 2026, simplifying cash-flow and compliance

Article
Lithuania has amended its Law on Value Added Tax to align the payment deadline for import VAT with the rules governing customs duties. This applies where the special import VAT procedure is used, ensuring consistency between VAT and customs obligations.

Previously, import VAT had a standalone deadline—payment due by the end of the second month following the taxable event. This created administrative complexity and cash-flow inefficiencies. The reform removes this separate timeline and integrates VAT into the customs framework.

Under the new rules, import VAT must be paid in accordance with Article 94 of the Lithuanian VAT Law, aligning with customs payment procedures. Where deferment applies, payment will generally be due by the 16th day of the following month. Otherwise, VAT becomes payable upon release for free circulation.

This reform represents a clear step toward simplification and closer alignment with customs processes.

Key legal references